The Constitutional Rights Of Abortion - 969 Words

Abortion is perhaps the most disputed issue in America today. There are nine states in the United States that do not have specific laws prohibiting abortion after a certain point of pregnancy. This means that an abortion can be performed at any time, despite how far along the pregnancy is. This controversial topic is viewed through public opinion, legislatures, and the courts. There are three main concerns that are discussed within this issue: the constitutional rights of both the woman and the fetus, the development of the fetus, and the statistics between the harm restricting abortion and the loss of life caused by abortions. Allowing Americans to partake in abortions, revokes the nation’s moral values. It is situations and matters like these that define America. Abortion has not always been legal in the United States. In 1965, the nation declared abortion illegal in all fifty states, with the exception of extreme cases that resulted in harm for the mother. In 1970, the wome n’s rights movement became strongly active. This resulted in the Roe v. Wade case (1973). The Supreme Court ruled that laws against abortion were unconstitutional due to violation of women’s rights. The administrators ruled that an unborn fetus is not a person. However, the court did not attempt to conclude when the fetus does become a person. Today, there is still no proven answer, causing this matter to be one of the biggest arguments of this debate. By 2013, the number of abortions grew to over 1Show MoreRelatedAbortion, Right, Public Policy, And Constitutional Law Essay1816 Words   |  8 PagesAbortion, Right to Life Abortion raises subtle problems for private conscience, public policy, and constitutional law. Most of these problems are essentially philosophical, requiring a degree of clarity about basic concepts that is seldom achieved in legislative debates and letters to newspapers (Feinberg 1984: 1). Abortion is the deliberate termination of a human pregnancy, most often performed during the first 28 weeks of pregnancy. Abortion is a reality for many women in the Philippines, butRead MoreEssay about Although Controversial, Abortion is a Reality845 Words   |  4 PagesPolicy Proposal Abortion is a topic that most people prefer not to talk about. Nonetheless, although it is a controversial topic, it is also an undeniable reality. Many women have practiced abortion and many more will continue doing it regardless of the laws allowing, restricting, or prohibiting this practice. According to statistics provided by Planned Parenthood 3 out of 10 women in the U.S. have an abortion by the time they are 45 years old. Abortion was legalized by the Supreme Court inRead MoreEssay on In Defense Of Abortion1638 Words   |  7 PagesWithout legal prohibitions, women in Europe and the United States provided abortions and trained each other to perform the procedures. In the past century different states had begun to outlaw any procedure that would terminate or avoid pregnancy. In 1973(?) the United States Supreme Court asserted a womans constitutional right to abortion in determining Roe v. Wade. After several decades of quiet disagreement, abortion has once again becom e a political hotbed. Under the direction of religiousRead MoreIs Abortion A Moral And Constitutional Issue?999 Words   |  4 Pagesfighting for equal right. These brave women have fought for changes in government, employment, education, and religion. The subject of abortion is no different than the battle for equality in wages. The topic of abortion as been a heated debate for generations. The right to abortion, as controversial as it may be, is still a fight for a woman’s right to choose. Many people can agree that the proposition of abortion is both a moral and constitutional issue. A person s right to choose what theyRead MoreArgumentative Essay On Abortion935 Words   |  4 PagesAbortion is a topic that a lot of people either shy away from and do not want to talk about or are very quick to fill you in on their opinions and has been a highly debated topic ever since the Roe v. Wade Supreme court decision in 1973. Even before Roe v. Wade, most people had a clea r view of where they stand on the issue. In recent years this debate has been growing more and more popular. Whether one considers the fetus or is on side of the mother, the Constitution can be related back to abortionRead MoreAbortion Is A Legal Right For All Women892 Words   |  4 Pagesthe creation of the Bill of Rights, the United States of America has ensured life, liberty, and happiness to each and every citizen who resides within its broad borders. Over the course of 200 years, America has undergone several â€Å"revisions† of the law and the Constitution. Over the past several decades, debates regarding Constitutional rights have raged all over America, from state courts, all the way to the supreme court. Recently, the constitutionality of abortion has been a major topic, mostRead MoreThe Death Of Roe V. Wade1571 Words   |  7 PagesDying to Live In 1973, Roe v. Wade ruled a state law that banned abortions, except in the cases of risking the life of the mother, unconstitutional (Garrow 833). The Court ruled that states were forbidden from regulating or outlawing abortion performed during the first trimester of a woman’s pregnancy, could pass abortion regulations if they were related to the health of the mother in the second and third trimesters, and pass abortion laws protecting the life of the fetus in the third trimester (PaltrowRead MoreShould Abortion Be Legal?1340 Words   |  6 PagesWhile abortion is legal in the United States, the law is diverse among many Americans who assert a great level of opinion regarding the topic. Issues regarding the legalization and procedures that govern the law makes it controversial in nature. Since the Supreme Court’s decision in making abortion legal, there has been a great divide between those who support the advancement of the law, while there is a deep moral reserve f or opponents who ethically challenge these regulations. Since the inceptionRead MoreThe Supreme Courts Involvement with Abortion Essay examples1384 Words   |  6 PagesThe Supreme Courts Involvement with Abortion Never in the history of the United States, with the exception of the Slave Trade, has a public policy carved such an unmistakable social divide. Never before has a public policy spurned so many questions about social and political standards of American culture. To understand the abortion controversy and ultimately the Supreme Court’s involvement and decision in Roe v. Wade, the roots of abortion must be examined. The American public turned toRead More History Of Abortion In The Court Essay1592 Words   |  7 Pages Abortion. The word alone provokes strong emotion in both women and men alike. Roe v. Wade was decided twenty five years ago, but still the fight is not over. Instead, there are mass rallies, bombings of abortion clinics, murders of doctors and workers at such clinics, intimidation, arrest, political lobbying, and numerous Supreme Court cases. What is it that divides families, and keeps old friends from speaking to one another on the topic? Why are opinions so polarized and why are minds so closed

A Womens Right to Vote Essay - 758 Words

Womens Right to Vote August 26, 1920 was perhaps one of the greatest victories of the century for women. Now when the polls open women and men stand next to each other and cast a vote that holds the same importance. Every person should remember the time and effort it took to get here as they approach the poll booth. There was a struggle to over come and that struggle was won. The landmark acceptance of the Nineteenth Amendment changed the way of life in American forever. We were sixteen women sitting in sixteen chairs, longing to stand. (Dubois 250) This quote given by Mary Baker before the Passing of the Nineteenth Amendment is used to show how women were wanting and desired to stand next to each other in a line of†¦show more content†¦Before the passing of the Nineteenth Amendment women were shunned and placed as background settings to a male dominated stage. When the time came to push for the ratification of the Nineteenth Amendment a group of women stood together to let their voice be heard. As Alice Paul said, We came to be heard, not to be questioned or to be turned around. We will answer your questions and you may turn us around, but we will prove the burden of justice in our favor then you can no longer make us leave. With that we will stay. (Foner 765) As the ladies decided that this would be their place to stand, in time and in history, the male gender parted seas and allowed the females to forge their way to the next moment in time. Till the day the Nineteenth Amendment was ratified it was the only argument that could force sides to be taken among families, friends, and society in general. August 20, 1920, the Nineteenth Amendment was passed allowing women the right to vote as equals with men. The right of all citizens of the United States to vote would not be denied by the United States Government or by any State on account of sex. Congress shall have power, by appropriate legislation, to enforce the provisions of this article. (Weatherford 245) These few words gave the female race inShow MoreRelatedWomens Right to Vote1122 Words   |  4 Pagesï » ¿Womens Right to Vote Cover Letter ONE: My purpose in writing this essay in one sense is a reminder to myself and to anyone reading it that among the lesser known and yet enormously impactful injustices of the U.S. is the fact that it took 144 years from the time of the Declaration of Independence to 1920 when the 19th Amendment to the Constitution was put in place. In those 144 years there were august debates about freed slaves rights to vote; and of course there was a bloody war over statesRead MoreWomens Right to Vote Essay974 Words   |  4 PagesWomen’s right to voting Right from the Preamble of the Universal Declaration on Human Rights (1948), the â€Å"equal rights of women and men† are mentioned, together with the fundamental human rights, to be reaffirmed by the UN’s member states to form the background for the demonstration of the Declaration (Universal Declaration on Human Rights, 1948). The history of women’s rights can be traced back to the Babylonian law-code (the Code of Hammurabi, ca. 1780 BC) , and then one of the first legally documentedRead MoreEssay on Womens Right to Vote875 Words   |  4 PagesWomens suffrage refers to the right of women to participate in democratic processes through voting on the same basis as men. In the medieval and early modern periods in Europe, the right to vote was typically severely limited for all people by factors such as age, ownership of property, and gender. The development of the modern democratic state has been characterized internationally by the erosion of these various limi tations following periods of collective struggle. Womens suffrage has been achievedRead MoreWomens Right to Vote Essay1800 Words   |  8 PagesWomens Right to Vote After aeons of being treated as second-class citizens, the women of Britain, around the 1860s, decided to campaign for suffrage and gain equal rights and their reasons for campaigning are explained below. Married women were always superseded by their husbands, could not own property and had few other rights. Divorce laws, too, were partial, favouring men more than women and practices like wife-battering and marital rape were still legal. AfterRead MoreWomens Right to Vote due to Their Contribution to the War Effort1543 Words   |  7 PagesWomens Right to Vote due to Their Contribution to the War Effort In 1918 a major milestone was reached in the fight for womens equality rights, this was women being granted suffrage by the government. During the physical endurance of the four years of the war, women proving themselves equal to men, they were rewarded the vote. The Electoral Reform bill was passed which granted voting rights to all female property owners over 30. Some historians say women were neverRead MoreWomens Right to Vote Due to Their Contribution to the War Effort799 Words   |  4 PagesWomens Right to Vote Due to Their Contribution to the War Effort In August 1914 Britaindeclared war on Germany. Both the suffragettes and suffragists suspended their campaigns. Shortly after the outbreak of World War I, the government ordered the unconditional release of all suffrage prisoners. On August 13, Emmeline Pankhurst called a temporary suspension to militancy and asked her followers to support her in the war effort. The suffragette movement was now effectivelyRead MoreWomens Failure to Gain the Right to Vote between 1900 and 19141835 Words   |  8 PagesWomens Failure to Gain the Right to Vote between 1900 and 1914 In the years leading up to the outbreak of the First World War in 1914, womens suffrage was never far from the headlines due to the constant bombardment of publicity stunts pulled by Emmeline Pankhurst and her Suffragettes. Using all within their power to gain attention, the Suffragettes believed in using direct persuasion, and if necessary, violent protest to remain in the public eye, pulling stunts fromRead MoreEssay on The Women770 Words   |  4 Pages The womens suffrage party fought for years on the right to vote. They werent going to stop until they got their right. For instance, Alice Paul organized a parade through Washington D.C. on inauguration day, which supported womens suffrage and also picketed the White House for 18 months. Paul was put in jail for that and started a hunger strike. Susan B Anthony and Elizabeth Cady Shanton supported the womens suffrage for fifty years later. Neither of them lived to see the 19th amendment ratifiedRead MoreThe Fight to Vote Essay1312 Words   |  6 Pageshave the right to vote. In many states, they could only vote if their state allowed them the privilege. The dedicated men and women fought for their right to vote in the Civil Rights Movement in the early and mid 1900s. Congress passed the Fifteenth Amendment and the Voting Rights Act to give African Americans the rights to vote. It would have not occurred if the Civil Rights Movement had not taken place. The Nineteenth Amendment would not have occurred either if not for the Civil Rights Movement

Conceptual Framework for Financial Account - MyAssignmenthelp.com

Question: Discuss about the Conceptual Framework for Financial Account. Answer: Introduction Sunshine limited Case study has been developed and has considered that the General Manager named Kam Sunshine is observed to manipulate the accountant of the company named Maria Mars. The intention was to make sure that there are several developments in the organizations discrete incoming profit (Aasb.gov.au. 2017). This has resulted in dilemma for Maria Mars considering the reason that the accountant has centred on renewal of her contracts within the organization. Along with remaining aware regarding several actions that remain unethical, the accountant has changed technique of depreciation from using method of straight line to outskiing technique of sum-of-years digits. Due to this fact, several stakeholders encompass the suppliers, partners, communities, government, accountant, general manager, consumers and creditors. Maria mars has recognised a lot of ethical issues in case of implementing depreciation techniques which is elucidated I consideration to the needs of the organizati on with the impact of accounting standard AASB 116 (Barth 2015). Ethics with Corporate Governance It is observed that ethics and governance is greatly focussed on mortality and is not to be followed by every individual (Bushman 2014). However, ethics is deemed to be greatly effective as the users confidence can get enhanced with sustaining the required quality and work level. There are several issues related with governance of Sunshine Ltd as elaborated under: Fault in Transparency and Integrity- Shareholders of Sunshine Ltd is observed to have the accountability for attaining the profitability related with the investments. Based on such changes inked with their investment profitability. This has the intention to ensure that the shares are maintained within the organisation (Dutta and Patatoukas 2016). In order to meet the requirements of shareholders of the Sunshine Ltd, Kam Sunshine has elaborated that changing method of depreciation for maintaining a situation of regular high income. This signifies lack of transparency and integrity from the side of the company that indicates accurate information is attained by users of financial data. Infringement of Objectivity- Sunshine Ltd Companys General Manager is deemed to manipulate the senior manager of the organization for some personal advantage and Maria Mars also facilitated the manager in attaining such goal (Hino 2014). The organization has used numerous process of depreciation for the fixed assets for signifying effect of devaluation with deprecation process. This signifies a condition in which certain future advantages associated with asset are observed to take place. The accountant changed the depreciation technique which took place because with some difference at the time of total depreciation. This has led to the shareholders decisions for getting affected for certain decisions by some anticipations concerning error (Hoskin, Fizzell and Cherry 2014). Maria Mars was the one to be accountable to signify accounting data in superior manner and differences within financial statement might be reported. This is observed to be different accountants work ethics which ha s interrupted vital objectivity principle. Accountants Function in Altering Depreciation Methods As elucidated by the information presented within the Sunshine Ltd case study, the accountant has conducted an act of changing appropriate depreciation techniques to be utilised from the method of straight line to the method of sum-of-years digits (Lovell 2014). The key focus of using the sum-of-years digits deprecation technique is to decrease the required level of profit in the upcoming two years for shifting the same from the year 2018 to 2019. This has facilitated in addressing the anticipated economic downturn which can be better represented through the explanation of a below mentioned example: Asset cost = $500,000 Useful life = 5 years Salvage value = $50,000 Additionally, certain evaluation among the profits by using the two techniques of depreciation is explained in the following: Straight-line depreciation technique: Straight-line depreciation = (Cost of asset Salvage value)/ Useful life Straight-line depreciation = ($500,000 - $50,000)/5 = $90,000 Sum-of-years-digits technique of depreciation: Sum-of-years-digits method = Depreciable base x (Left over useful life/ Sum-of-years-digits) Sum-of-years-digits = n (n + 1)/2 Sum-of-years-digits = 5 (5 + 1)/2 Sum-of-years-digits (SYD) = 15 Years Depreciable base Left over useful life SYD Applicable percent Yearly depreciation 1 $450,000 5 5/15 33.33% $150,000 2 $450,000 4 4/15 26.67% $120,000 3 $450,000 3 3/15 20.00% $90,000 4 $450,000 2 2/15 13.33% $60,000 5 $450,000 1 1/15 6.67% $30,000 Statement reflecting alteration in deprecation: Years Straight-line depreciation Yearly depreciation (SYD) Difference 1 $90,000 $150,000 ($60,000) 2 $90,000 $120,000 ($30,000) 3 $90,000 $90,000 Nil 4 $90,000 $60,000 $30,000 5 $90,000 $30,000 $60,000 After the depreciation technique change, the required amount of depreciation might get increased in the first few years. In addition, this can lead to decease in the upcoming years (Lubbe, Modack and Watson 2014). This can result in sustaining the profits that is constant in the upcoming years due to reduction in the depreciation charges with the growing years. In such scenario, Maria Mars has a vital function in changing the technique of depreciation from the method of straight line to sum-of-years digits technique for meeting the expectations of Kam Sunshine that is the companys general manager. Stakeholders Sunshine Ltd case study clarified that a stakeholder can be an individual, a company or a group which has concern or interest in other organizations (Macve 2015). In addition, there are key shareholders that are identified and mentioned within the case study such as: General Manager- From the Sunshine Ltd case study, Kam Sunshine is identified to be the General Manager of the organization. The person is liable to take few decisions in order to ensure improvement of companys operational performance (Narasimhan 2017). Shareholders- The people which are investors if the company seek to obtain benefit by obtaining shares of the business profit that is identified as the organizations key shareholders. Accountant- As mentioned with Sunshine Ltd.s case study, the accountant is observed to support the preparation of financial statements with changing profit from the year 2016 to 2017 along with 2018 to 2019 (Narayanaswamy 2017). Creditors- It is elucidated that organizations facilitate the lenders for funding purchases, asset purchases, business ventures along with supply purchases. The financial institutions are associated with providing loans for important purchases which encompass new property. The suppliers might provide goods inventory in order to be paid by the organization in the upcoming years (Oldroyd, Tyson and Fleischman 2015). Sunshine Ltd Companys current creditors can estimate that the deadlines of payment are regularly dealt with in a better manner. In this situation, the organization can be capable to improve relationships with creditors which can enhance profitability of obtaining high funding in the future years. Partners with Suppliers- The business suppliers and partners is gathering as important vital shareholders in the complex competitive surrounding (Schrand et al. 2016). The organizations intend to sustain loyal relationship with suppliers and associates. This facilitates the company in sustaining shared vision, common objective along with strategies. The trade sellers and the buyers might collaborate in a better manner in providing maximum value to the customers that is vital for the partners. In addition, the trade partners are estimated to have its business operation in ethical manner for avoiding consumer reputation hampering associated with the company (Velte and Freidank 2015). Customers- It is gathered that organizations often employ lenders for fund business ventures, purchases, asset acquisition and supply purchases. The organization is capable in improving relationships with creditors that can boost profitability in obtaining funding in future (Velte and Freidank 2015). Standard AASB 116 Effect At the end of June 30, 2015, Kam Sunshine is observed to convince the accountant in realising the way through which profits can be decreased in the upcoming years from the years over 2016. Go eths reason, this can lead to constant profits over the upcoming years for meeting the shareholders needs (Wild 2015). Maria Mars has changed technique od deprecation from method of straight line to the method of sum of-digits. In addition, the accountant did not represent any changes conducted on the companys financial statements. The Australian Accounting Standards Board that is AASB 116 I linked with property, equipment and plant with complied standard that is linked with periods of annual reporting that took place from 1st July, 2009. This standard has an intention to affect the accounting treatment related with plant, property and equipment for offering vital data to the financial statement users linked with organizational investment within the assets as well as certain developments in such investment (Williams 2014). The major issues linked with property, plant and equipment accounting that results in asset realization, carrying amounts ascertainment with the depreciation developments with the impairment losses that is realised accordingly. In the Sunshine Ltd case study, the accountant has changed technique of depreciation from the straight line to the technique of sum-of-years digits. This theory is related with technique of depreciation in distinguishing the tangible asset expense over a products useful life (Lovell 2014). It is deemed that the business is getting linked with fixed or non-current set deprecation for obtaining tax and accounting tax purposes. Accounting factors is observed to impose an impact on the organizations developed net income statement along with tax aspects that is deemed to impose an impact on the organizations balance sheet statement (Lovell 2014). However, a fraction of cost is linked with depreciation expense manner at a time where the assets are considered to be employed. The organizations their financial reportings tax expenses as well as tax aspects. The process of depreciation calculation and the years for which few assets are depreciated might take into consideration the asset types in identical business and tax purpose differences (Dutta and Patatoukas 2016). The regulations with accounting standards can explain the same for it is distinct in several nations. The depreciation expense computation techniques are numerous for this encompass method of straight line, reduction in balance and methods of sum-of-years-digits. Taking place of despeciation expense is there at the time of asset use in the service. It is realised that the method of sum-of-years digits happens to be an effective technique for asset depreciation computation (Dutta and Patatoukas 2016). The formula which is used in depreciation value computation within this technique is elucidated under: SYD depreciation = Depreciable base x (Left over useful life/ Sum-of-years-digits method) This is an effective method in explaining the process of consumption of a specific asset. Additionally, this is also used in lack of a specific pattern within a process in which assets ca be utilised in the upcoming years. The process of straight line deprecation demands steady cost over the useful life of the non-current assets. This depreciation process is better in which an assets economic realization can be carried out efficiently during its useful life (Dutta and Patatoukas 2016). Depreciation per year = (Cost Residual value)/ Useful life The organization mentioned within the case study has aa big departmental store that has a huge members group that takes decisions focussed on regulations at the time of the organizations emergence. This is the cause for which the company does not consider its policy in taking few personal decisions that has direct impact on financial statement of the organization (Dutta and Patatoukas 2016). Moreover, from Sunshine Ltd case study it is gathered that aa few developments carried out in the organization has an impact in taking the ultimate decision that must be represented to all the shareholders of the organization. This is the major cause for which conducts of the accountant was not in compliance with AASB 116 accounting standards. Conclusion As elucidated by the information presented within the Sunshine Ltd case study, the accountant has conducted an act of changing appropriate depreciation techniques to be utilised from the method of straight line to the method of sum-of-years digits. It is observed that ethics and governance is greatly focussed on mortality and is not to be followed by every individual. However, ethics is deemed to be greatly effective as the users confidence can get enhanced with sustaining the required quality and work level. It is realised that the method of sum-of-years digits happens to be an effective technique for asset depreciation computation. References Aasb.gov.au., 2017. [online] Available at: https://www.aasb.gov.au/admin/file/content102/c3/AASB116_07-04_ERDRjun10_07-09.pdf [Accessed 24 Apr. 2017]. Barth, M.E., 2015. Financial accounting research, practice, and financial accountability.Abacus,51(4), pp.499-510. Bushman, R.M., 2014. Thoughts on financial accounting and the banking industry.Journal of Accounting and Economics,58(2), pp.384-395. Dutta, S. and Patatoukas, P.N., 2016. Identifying Conditional Conservatism in Financial Accounting Data: Theory and Evidence.The Accounting Review. Hino, S., 2014. Accounting Methods and Financial Viability for Not-for-profit Organizations. 13(2), pp.27-37. Hoskin, R.E., Fizzell, M.R. and Cherry, D.C., 2014.Financial Accounting: a user perspective. Wiley Global Education. Lovell, H., 2014. Climate change, markets and standards: the case of financial accounting.Economy and Society,43(2), pp.260-284. Lubbe, I., Modack, G. and Watson, A., 2014. Financial Accounting GAAP Principles.OUP Catalogue. Macve, R., 2015.A Conceptual Framework for Financial Accounting and Reporting: Vision, Tool, Or Threat?. Routledge. Narasimhan, M.S., 2017. Financial Accounting Regulations. Narayanaswamy, R., 2017.Financial accounting: a managerial perspective. PHI Learning Pvt. Ltd.. Oldroyd, D., Tyson, T.N. and Fleischman, R.K., 2015. American ideology, socialism and financial accounting theory: A counter view.Critical Perspectives on Accounting,27, pp.209-218. Schrand, C.M., Armstrong, C.S., Taylor, D.J., Verrecchia, R.E., Wagenhofer, A., Casey, R.J., Gao, F., Kirschenheiter, M.T., Li, S., Pandit, S. and Hribar, P., 2016. Journal of Financial Reporting A Publication of the Financial Accounting and Reporting Section of the American Accounting Association. Velte, P. and Freidank, C.C., 2015. The link between in-and external rotation of the auditor and the quality of financial accounting and external audit.European Journal of Law and Economics,40(2), pp.225-246. Wild, J., 2015.Financial accounting fundamentals. McGraw-Hill Higher Education. Williams, J., 2014.Financial accounting. McGraw-Hill Higher Education.

Strategic Planning Elements of Risk Management

Question: Discuss about the Strategic Planning for Elements of Risk Management. Answer: Defining Risk A definition of risk which is appropriate for this subject, is and I quote Risk is the potential for the realisation of the unwanted, negative consequences of an event. Introduction The ideal purpose of this paper is to generate an understanding about damage, injury and the subsequent loss which occurs and to further the understanding about the risk connected with that happening. Because of this understanding, how risk and risk management are perceived in different industries depends on the performance abilities of that particular industry and sometimes on the management within the industry. Hence, the pure scientific approach which can be adopted for the study of risk should be described through the efforts put in for objectively describing, measuring and explaining risk, the inherent damage and the subsequent loss, as per Bell, Masaoka Zimmerman, (2010). Energy Damage and Non-energy Losses Now, energy which is used for the creation of injury or damage can be described, explained and even measured once the intensity of the damage or loss is known. Established fact is that the energies exist around or within the environment and are considered to be an essentially existing both in the natural as well as the artificial environment. Although, says Rainey, (2010), the injuries or damages are usually measured in financial terms, it is essential to take into account their moral impact. A Threat can arise either from a measureable source of energy or from a non-measureable non-physical source. Hence, Loss should always be connected with reduction in value of the asset and should not be connected either with injury or damage, which are actually intermediary processes. A monetary theft or loss of consumer confidence are not energy damage processes, as explained by Rainey, (2010). Mechanisms To measure a damage, there should be an Energy Source and a Recipient who must be vulnerable to that energy which impinges on it. Moreover, the energy has to move from its source to the recipient or vice versa. This movement of the energy is termed as the Space Transfer Mechanism. Another synonymous term which can be applied to the non-energy threats, is vulnerability pathway. Further, to become the cause of the damage, it is essential that intensity of energy, at the point where it comes in contact with the recipient, should exceed the damage threshold of the recipient, as detailed by Resch, (2011). Risk Register In order to build a base for the structure of Risk Identification for assets, it is essential to make a list of their type, such as: People Vehicles Buildings Production Process Suppliers of materials and energies Customers Value If a hypothetical organization in the mining sector is considered and these factors are applied, then the organisation will have seven Risk Classes. Each class can be further subdivided, depending on the nature of the threat, as per Allison Kaye, (2015). Consider the people class who are prone to injury because of the energies prevalent in the production process. In the case of the mining sector, the energies of significance could be: Gravity (people and objects falling) Mobile Machineries running on power Hand-tools running on power Noise Generated Chemicals, such as adhesives, paints, solvents Hence, it can be concluded that risk class under type People has five main sub-types of energy threat sources. Similarly, risks which are from non-energy threats can be categorised. Finally, this makes it possible to construct a Risk Register which is objectively determined, is comprehensive and also systematic as these are the necessary qualities for a user friendly Risk Register, as detailed in the table below, say Allison Kaye, (2015). Risk Register Format Energy Group Form Potential Energies Gravitational Sliding, Falling, Rolling Structural Strain Bent Beam, Twisted Shaft, Spring Compressed Fluids Hydraulic and Pneumatic Kinetic Energy Linear or Rotational Motion Electrical Energy Changes in the Electro-magnetic Field, Electrostatic Charge and Potential Electric Energy in Volts Thermal Energy Air Temperature, Flames, Fluids Chemical Energy Corrosion, Explosion, Fire Acoustic and Vibrating Energy Noise, Mechanical Vibration Mechanical Energy Mechanical Machine Power In the given Case Study, the threat comes from the electrical energy source. As described in the table, this energy source can become a threat in the form of (i) Changes in the Electro-magnetic Field; (ii) Electrostatic Charge; and (iii) Potential Electric Energy in Volts. All these forms of threat carry the potential of causing damage not only to the equipment, environment and the people but can also be the potential source of financial loss, which can have a short-term as well as long-term effect on the project. In order to overcome such potential damages and losses, it is justified if the management takes corrective action by investing a determinable amount of $600,000 in order to safeguard the project from the undeterminable damages and losses, says Rainey, (2010). Relative Significance of Risks As discussed above in the case study matter, once the management notifies the risks in the Risk Register, it becomes beneficial for the management in further describing the other essential entries for an overall analysis of the risk which can occur for the organization, as detailed below, as per Willard Hitchcock, (2015). External or Internal Imposition of the Risk Loss of profit due to an increase in material costs is an example of external imposition. Loss of profit due to strike by employees is an example of internal imposition. External or Internal Locus of Control over the Risk The locus of control for a strike can be internal or external for the company and depends on circumstances. The locus of control of material prices can be internal if sufficient inventory reserves are maintained, assert Rahim Idowu, (2015). Effectiveness of Existing Controls The existing controls can be made more effective by creating opportunities for improving them. Time Dynamics Time factor gathers importance depending on whether the risk is getting bigger or smaller. Nominal Scale A Nominal Scale is descriptive word scale which can be used for describing any of these parameters. If we consider Exposure, it could be described as: Daily; Weekly; Monthly; Annually; or Infrequently. Similarly, nominal scales can also be developed for other parameters, such as value ranges: UT$1000, UT $10,000, UT$100,000, UT$1M, UT$10M Ordinal Scales If these factors are given individual parameters on a scale from 1 to 5, where 1 shall denote good and at the end of the scale, parameter 5 shall denote worst end of the scale. Such tabulator form and graphing is known as Ordinal Scales, as shown in the table below, as per Shimomura Kimita (ed.), (2012). Exposure Rank Order No. LWC Rank Order No. Daily 5 UT$1,000 1 Weekly 4 UT$10,000 2 Monthly 3 UT$100,000 3 Annually 2 UT$1M 4 Infrequently 1 UT$10M 5 Risk Algorithm In case a ranking scale is given to the parameters, then it creates the possibility of comparing a Risk which involves a daily exposure with a LWC of UT $100,000 with the Risk which has an annual exposure with a LWC of UT$1M. This can be done only if the method chosen is of adding or multiplying the respective rank order numbers. In the assumption taken above, the answer will be 5+3=8 as compared with 2+4=6, if the addition method is adopted. In case the multiplication method is adopted, the comparative figures obtained will be 5x3=15 as compared with 2x4=8, as per Clegg, Wilhelm Olson, (2014). These are known as Risk Algorithms and the answers which are obtained are known as Rank Score. If this process is carried out with other assumptions, then the maximum rank score obtained for a risk, from this table will be either 10, in case of addition method or 25, in case of multiplication method. In a practical situation, there can be numerous risks identified, namely Risk No.1, Risk No.2 and so on. Ranking Scores can make it possible for listing them in an order, as shown below. In this table, the ranking score algorithm allows to arrive at a maximum risk score of 35, say Rahim Idowu, (2015). Risk ID No. Rank 3 35 7 25 2 20 4 18 6 14 1 14 5 10 The purpose of making this algorithm is to find which risk needs more immediate attention and which can be attended to at a later time. Here, Risk No. 3 should be promptly attended, followed by risk no. 7 and so on. In making such graphs, ranking of risks can be based on: The Risk value The moral implications of the Risk The extent of a social or legal concern Making improvements to existing Risk standards. Risk Analysis Damage or Loss Process Takes Time It has been observed that although assets have inbuilt systems to avert Energies and to follow their inherent Mechanisms, still chances of a threat occurring to an extent that the assets vulnerability is affected are always there so that the asset loses value. In the table below, an illustration of such a time sequence shows the process of occurrence-consequence. The illustration shows that when an Event occurs, control is lost thereby creating potential damage to the asset. The Event shown is a gas leak, where involvement of chemical energy of the gas occurs and in the process damage or loss or both can result. Since no event can occur without a reason, this is known as Mechanism, as per Willard Hitchcock, (2015). OCCURRENCE TIME ZONE 1 TIME ZONE 2 TIME ZONE 3 Pre-Conditions Mechanism Event Outcome Consequence Hose Abrasion GAS LEAK EXPLOSION Injury to people; Damage to Equipment; Financial Loss Diagram showing The Time Mechanism Analysis Model This event can result from various different Mechanisms, such as the valve is left opened or there is a malfunction in its components. However, after every event, the process progresses further, leading to the Consequences of Damage or Loss. This is known as Outcome. As discussed above, an event may have different Outcomes. In the above example one such outcome can be that the gas cloud simply blows away without causing severe damage. Hence, it is the Outcome which specifies the intensity of the damage. An Event can thus be defined as the point of time when control is lost over the damaging properties of a threat, assert Willard Hitchcock, (2015). Use of Matrix for Measuring Risk In the Risk Matrix table shown below, each of the parameters of Risk Diagram are given a Nominal Scale value. The scale for Consequences may progress from Minimal to Critical. Numbers from 1 to 5 can be associated with each parameter of the Ordinal Scale for use in the matrix. The sample shown below has been taken from a recent Australian standard. When used, this type of matrix offers many different options which can be considered for identifying various forms of risks and subsequently, attempts can be made to come to an agreement on an adequate combination of the likelihoods and consequences which are the proper representative of the identified risk, says Resch, (2011). The agreements on the likelihood and consequence, for example, might come to the point where the likelihood factor is taken as moderate and the consequence factor is taken as major. It has been found that if the word scale is properly explained, it helps in understanding the outcome considerably. Like in the explanation given above, the factor major can be used for defining a loss of above $1m for the organisation, or it can be used for identifying an injury to a worker which is of permanent nature, or it can even define an environmental damage which can be serious enough to attract a heavy fine. Based on such assumptions and explanations, the following version of an Australian Standard has been used in the following matrix, assert Sanders Wood, (2014). A Standard Risk Assessment Matrix for Outcome Analysis The Likelihood categories used for Outcome Analysis are: Level Likelihood Description 1 Almost certain Expected to occur in majority of situations 2 Likely Probability of occurrence in majority of situations 3 Moderate Occurrence expected at some time 4 Unlikely Occurrence may happen 5 Rare Occurrence under exceptional situations The Consequence Categories for Outcome Analysis The colour coding used in cells is indicative of the volatility of the risk using Outcome Analysis. In the Australian Standard referred above, this explanation stands as: Extreme Risk; immediate action required High Risk; senior management attention required Moderate Risk; management responsibility must be specified Low Risk; manage by routine procedures List of References Allison, M. and Kaye, J. 2015, Strategic Planning for Non-profit Organizations: A Practical Guide for Dynamic Times, 3rd ed. John Wiley Sons, Hoboken, NJ. Bell, J., Masaoka, J. and Zimmerman, S. 2010, Non-profit Sustainability: Making Strategic Decisions for Financial Viability. John Wiley Sons, San Francisco, CA. Clegg, B., Wilhelm, K. and Olson, E. 2014, An Introduction to Sustainable Business Practices. FT Press, New Jersey. Rahim, M.M. and Idowu, S.O. 2015, Social Audit Regulation: Development, Challenges and Opportunities. Springer, London. Rainey, D.L. 2010, Sustainable Business Development: Inventing the Future through Strategy, Innovation, and Leadership. Cambridge University Press, Cambridge. Resch, M. 2011, Strategic Project Management Transformation: Delivering Maximum ROI Sustainable Business Value. J. Ross Publishing, Lauderdale, FL. Sanders, N.R. and Wood, J.D. 2014, Foundations of Sustainable Business: Theory, Function, and Strategy. John Wiley Sons, Hoboken, NJ. Shimomura, Y. and Kimita, K. (ed.) 2012, The Philosopher's Stone for Sustainability. Springer Science Business Media, Berlin. Willard, M. and Hitchcock, D. 2015, The Business Guide to Sustainability: Practical Strategies and Tools for Organizations, 3rd ed. Routledge, Oxon.

Bacteria Relationships - Bacteria and Humans

Bacteria Relationships - Bacteria and Humans Bacteria are all around us and most people only consider these prokaryotic organisms to be disease-causing parasites. While it is true that some bacteria are responsible for a large number of human diseases, others play a vital role in necessary human functions such as digestion. Bacteria also make it possible for certain elements such as carbon, nitrogen, and oxygen to be returned to the atmosphere. These bacteria ensure that the cycle of chemical exchange between organisms and their environment is continuous. Life as we know it would not exist without bacteria to decompose waste and dead organisms, thus playing a key role in the flow of energy in environmental food chains. Are Bacteria Friend or Foe? The decision as to whether bacteria are friend or foe becomes more difficult when both the positive and negative aspects of the relationship between humans and bacteria are considered. There are three types of symbiotic relationships in which humans and bacteria coexist. The types of symbiosis are termed commensalism, mutualism, and parasitism. Symbiotic Relationships Commensalism is a relationship that is beneficial to the bacteria but does not help or harm the host. Most commensal bacteria reside on epithelial surfaces that come in contact with the external environment. They are commonly found on the skin, as well as in the respiratory tract and the gastrointestinal tract. Commensal bacteria acquire nutrients and a place to live and grow from their host. In some instances, commensal bacteria may become pathogenic and cause disease, or they may provide a benefit for the host. In a mutualistic relationship, both the bacteria and the host benefit. For example, there are several kinds of bacteria that live on the skin and inside the mouth, nose, throat, and intestines of humans and animals. These bacteria receive a place to live and feed while keeping other harmful microbes from taking up residence. Bacteria in the digestive system assist in nutrient metabolism, vitamin production, and waste processing. They also aid in the hosts immune system response to pathogenic bacteria. Most of the bacteria that reside within humans are either mutual or commensal. A parasitic relationship is one in which the bacteria benefit while the host is harmed. Pathogenic parasites, which cause disease, do so by resisting the hosts defenses and growing at the expense of the host. These bacteria produce poisonous substances called endotoxins and exotoxins, which are responsible for the symptoms that occur with an illness. Disease-causing bacteria are responsible for a number of diseases including meningitis, pneumonia, tuberculosis, and several types of food-borne diseases. Bacteria: Helpful or Harmful? When all of the facts are considered, bacteria are more helpful than harmful. Humans have exploited bacteria for a wide variety of uses. Such uses include making cheese and butter, decomposing waste in sewage plants, and developing antibiotics. Scientists are even exploring ways for storing data on bacteria. Bacteria are extremely resilient and some are capable of living in the most extreme environments. Bacteria have demonstrated that they are able to survive without us, but we could not live without them.

You can Judge a Society by how well it treats its Prisoners Essay Example

You can Judge a Society by how well it treats its Prisoners Essay Example You can Judge a Society by how well it treats its Prisoners Essay You can Judge a Society by how well it treats its Prisoners Essay Essay Topic: Everything I Never Told You This says a lot about how Canada is governed; by the way Canada treats its prisoners, its impel to see that this is a country of forgiveness rather that punishment. Food Dostoevsky once stated You can judge a society by how well it treats its prisoners. This statement is correct as it can be seen that there in fact is a correlation between how well governed a society is. Countries with similar incentives for their prisoners as Canada, such as Sweden and its other Scandinavian neighbors tend to be more peaceful and have better international relations throughout the world. The complete opposite can be said for those countries that dont share the same or similar views as Canada, goes, this goes for countries such as Russia and North Korea. Scandinavian countries have been known to be some of the best countries in the world to live in. With that being said, it comes as no surprise they also have some of the very best prisons with very little re-offense rates. Semolina Island has hosted an open prison since 1971. An open prison is one in which prisoners are able to go into neighboring towns to do a number of various things such as school and work (Larson, 2013). The prison houses around 95 men who are serving time for crimes such as assault, drug refraining, theft and even murder. Though these crimes are severe, all of these 95 men on track to be released. These men are able to have luxuries such as TVs, sound system and even mini fridges in their cell blocks (Larson, 2013). Under electrical monitoring these men are able to visit with their families in the main land of Helsinki with no actual human supervision (Larson, 2013). The guards of the prison carry no weapons, pepper spray, or anything that could potentially cause bodily harm to one on the inmates (Larson, 2013). To many this does not seem like the ideal prison as in most Mounties including the United States most people are used to prisons being unbreakable walls with barred cells and guards carrying weapons and ready to use them at any time they feel necessary. However this shares something in common with the minimum security facilities in Canada. Like in the open prison setting, the minimum security prisons house inmates in small little houses where inmates have responsibilities such as laundry, grocery shopping and managing a budget. This is to give them the necessary skills that they will need in order to become a functioning member of society. Traditional prisons do not do much in the rehabilitation of criminal as they are expected to be kept in a cell where they are told when to eat, sleep, wake up and do the same cycle over again. Little to no responsibility is placed on the prisoner which correlates into higher re-offense rates. When these men and women are released back into a society they have been so detached fro for long periods of time, they are unable to properly function thus resulting them returning to crime. The United States known for having some of the worst prisons in the world, to no surprise they also have one of the highest e-offense rates in the world also thus showing that traditional prisons with the barred cells and unbreakable walls are not the most effective means of reducing references. Many may wonder how it is even possible for open prisons to be opened and upheld in society. The answer to that would be because there is hardly ever debate on criminal justice policy in countries such as these (Larson, 2013). The decisions are left to professionals that have done years of extensive research on how to best operate their prison system, thus resulting in the creation of this open prison concept (Larson, 2013). This method of selecting how exactly the prison system will be run seems to work quite well for the Scandinavians as they have had no problems with this concept in its 44 year existence. The inmates have not hurt anyone in the whole existence of the open prison therefore there is no reason to change a good thing. The treatment of inmates in Scandinavian countries shows just how much they actually care about their population as a whole. Scandinavian countries are always among the top ranked countries to live in and this is partly due to thee great social programming. These countries are prime examples of true socialist democracies as the tax fund they collect are well allocated into taking care of the more important thing in the countrys. Great amounts of the tax payers money of these Scandinavian countries go into things such as education which is why countries like Norway and Finland are among the top 10 most educated in the world (McMillan, 2014). Sweden, Denmark, Norway and Finland are also among the few countries that provide a free post- secondary education in the whole world (McMillan, 2014). The ability effectively take care of bigger issues such as education and social funds and till be able to provide a desirable safe destination for those who fail to comply to the law shows just what a great nations Scandinavia has. This proves that Food Dostoevsky was indeed correct when he stated You can judge a society by how they treat their prisoners, However not all countries put such emphasis on treating their prisoners well as the nations Of Scandinavia do. Though prisoners did fail to comply with the law this does not defeat the fact that they are human beings that are entitled to a certain standard of living. It is quite unfortunate that this is not the case in countries such as Russia and North Korea. Russia has 3 of the worlds worst prisons, the first Vladimir Central Prison (STATION, 2013). This prison it became infamous foot housing political prisoners during the Soviet Union era (STATION, 2013). Nowadays the overcrowded and disease-infested prison is known for the sadistic abuse that the inmates receive from the guards (STATION, 2013). Prisoners are forced out of their cells, ordered to put their hands on the wall and given beatings so severe that they have to be dragged back to their cells, while others result in deaths (STATION, 2013). As if this isnt enough, they re also ordered to beat each other. The second, Butyric Prison, this prison i: the largest central transit prison of Moscow is known for its brutality. It held 20,000 inmates during the Great Purge and thousands of them were executed after investigations (STATION, 2013). Its administration also resorted to violence every time the inmates tried to protest against anything (STATION, 2013). Besides the problem of overcrowding, as there could be u to 100 inmates in cells intended only for 10 people, it is extremely hot in the summer and also has problems with epidemics such as AIDS and tuberculosis STATION, 2013). The third and worst of them all is PETA Island Prison, this prison is isolated by the White Lake and was built to hold the most dangerous: prisoners (STATION, 2013). Though they never have to fear violence from the guards or their inmates, the restricted life of living in cages and in isolation, with no lavatories nor washing facilities surrounded by freezing cold water and snow, leaves the prisoners to deteriorate and become psychologically devastated (STATION, 2013). The conditions that the inmates of these prisons have to go through is treacherous, inmates in these prisons loud consider even some of the worst North American prisons soft compared to what they are put through in these prisons. To further prove the validity Food Dostoevsky quotation, Russia has been known to be part of some undesirable business. The Ukraine situation were many innocent lives were lost due to Russia trying to take over their country for its resources, and their leader Vladimir Putting being part of a number of conspiracy theories in his now 15 years in charge of Russia (Taylor, 2012). This again prove that is very possible to judge a society by how it treats its prisoners, Russia treats its rissoles brutishly and through the situation with the Ukraine it can be seen that the government of Russia is simply brutish in general. North Korea is home to the world worst prison called camp 22. The notorious Yearlong Concentration Camp, which has gained international attention in 2012 after its warden defected to China, was an isolated prison for political prisoners and has been in operation since 1965. A large compound that holds 50,000 prisoners, it was claimed that three generations of dissident families have been imprisoned there to completely remove the roots (STATION, 2013). In addition, the death camp has subjected inmates to extreme torture and human experimentation where they become lab rats for biological weapons like anthrax, bomb testing, and other brutalities (STATION, 2013). This prison shows just how sick the ruler of North Korea must be. To be aware of the testing of bomb and special gases use in warfare of people some of which are locked up for simple being related to someone who had once committed a crime is simple twisted. To no surprise North Korea is run by a dictator and may very well have the worst international relations in the world (fisher, 2014). Everything with relation to Edie is censored, the citizens of North Korea are not able to leave without special authorization for their leader and the quality of life in their country is very poor (fisher, 2014). There is no freedom of speech therefore speaking out against the government can quite easily get one killed (fisher, 2014). North Korea has very little trading partner due to the disagreement in political matters with most countries which leads to poverty among the citizens of North Korea as they have little market to trade resources they are abundant in (fisher, 2014). Again a correlation between the mistreatment of prisoners ND the mistreatment of people in society in general are evident in North Korea further proving that Food Dostoevsky words were very much valid. All and all, it is evident that societies can very well be judged by how well the treat their prisoners as stated by Food Dostoevsky. It has been seen that the better the prisoners in society are treated the less risk of them refunding. This is clearly evident in the Scandinavian open prison system which allows Inmates more freedom and results in greater success rate for those being rehabilitated back into society. Also in correlation to the excellent orison system these Scandinavian countries are also able to put great emphasis on things such as social funds, healthcare and education in order better their society as a whole. Though there are some countries that treat prisoners like human being unfortunately there are still others that treat them like animals. Countries such as Russia and North Korea are home to some of the worst prisons in the world known for things such as the beating of inmates, overcrowding and other discrepancies. They are also home to some of the most none desirable societies in the world today also.

The Louis Vuitton Market Strategy Case Study Example | Topics and Well Written Essays - 2000 words

The Louis Vuitton Market Strategy - Case Study Example Company's efficiency of a finely tuned machine, fueled by ever-increasing productivity in design and manufacturing as Vuitton grows ever-bigger, the ability to step up advertising and global expansion without denting the bottom line. According to competitors who tried to surpass Vuitton stated that their operating metrics are second to none. The fine equilibrium between tradition and innovation reflects in the products of Louis Vuitton. The company has consistently pursued a luxury pricing strategy, which means high markups, limited availability, and few if any markdowns. Louis Vuitton sells its products only through a global network of company-owned stores. This keeps margins high and allows the company to maintain control of its products through every step in the channel. Louis Vuitton uses demographic targeting strategy to target their customers, men as well as women of various age ranges. The financial crisis going on would not disturb world's luxury brands as the luxury goods co nsumers are well-positioned enough that they just are not at risk to face such factors. Louis Vuitton opened its first store in China at Palace Hotel in Beijing in 1992. Company has the realization that the Chinese were sophisticated and soon they will be the biggest superpower. Chinese thinks that luxury fashion means the eminent elegance, high quality, taste, and expansive which in turn direct the destination of the trend in the region of China. Louis Vuitton has pursued a consistent approach to develop the market in China, never compromising in the face of difficult operational obstacles, and, as always, controlling every aspect of the business. This unique approach has powered Louis Vuitton to its current position as the most successful luxury brand in China. "Mythologizing Louis Vuitton's service" means, to identify and achieve the objectives and the challenges faced for improving the quality of customer service at each store to enhance customer satisfaction. This recognition of each customer's satisfaction positively affects the brand's reputation, which in turn determines the brand's value. METHODOLOGY Interbrand's methodology is a vital action that evaluates brand value on the basis of how much it is likely to earn for the company in the future. Interbrand uses a combination of analysts' projections, company financial documents, and it's own qualitative and quantitative analysis to arrive at a net present value of those earnings. The research methodology and design process would involve primary as well as secondary sources for bringing about substantial studies that are literature based and theoretically inclined for which such research methods utilized may truly serve its first hand purpose for this study. Mostly, research plan spells out the nature of the research to be conducted and includes an explanation of such things as the sample design, measures, and analysis techniques to be used. Three critical issues that